Required information [The following information applies to the questions displayed below.] On January 1, when the market interest rate was 9 percent, Seton Corporation completed a $180,000,8 percent bond issue for $168,447. The bonds pay interest each December 31 and mature in 10 years. Assume Seton Corporation uses the effective-interest method to amortize the bond discount. zquired: \& 2. Prepare the required journal entries to record the bond issuance and the first interest payment on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar.) Journal entry worksheet Record the issuance of bonds for $168,447 with a face value of $180,000. Noter Enter debits before credits. Journal entry worksheet 2 Record the issuance of bonds for $168,447 with a face value of $180,000. Note: Enter debits before credits. Journal entry worksheet Record the interest payment on December 31. Note: Enter debits before credits. Required information [The following information applies to the questions displayed below.] On January 1, when the market interest rate was 9 percent, Seton Corporation completed a $180,000,8 percent bond issue for $168,447. The bonds pay interest each December 31 and mature in 10 years. Assume Seton Corporation uses the effective-interest method to amortize the bond discount. Prepare a bond discount amortization schedule for these bonds. (Do not round intermediate calculations. Round your answ the nearest whole dollar.)